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NY N006523





February 12, 2007

CLA2-61:RR:NC:3:358

CATEGORY: CLASSIFICATION

Melissa Fox
Barthco Trade Consultants
Barthco International Inc.
5101 S. Broad St.
Philadelphia, PA 19112-1404

RE: Classification and country of origin determination for a boy’s pullover; 19 CFR 102.21(c)(4)

Dear Ms. Fox:

This is in reply to your letter dated February 1, 2007, requesting a classification and country of origin determination for a boy’s pullover, which will be imported into the United States. This request is on behalf of your client, Tellas Ltd.

FACTS:

The subject merchandise, style S74KL711J, is a boy’s finely knit cotton jersey pullover. Two round neck or double rib knit collars and set-in additional contrast color fabric hems at the short sleeves and garment bottom distinguish the article. The interior bands of fabric at the neckline, sleeve hem and garment bottom are in a contrasting color.

In your letter you state that the garment will be produced in two countries, China and Macau.

The manufacturing operations for the style S74KL711J pullover, according to your submission, are as follows:

Step 1 (to be done in China)

The fabric is cut into component parts
Join collar rib and facing
Set half sleeve front panel
Topstitch armhole front half
Printing is done on front panel and sleeve Remove topstitch thread to sleeve armhole

Step 2 (to be done in Macau)

Join shoulder left and right
Topstitch shoulder
Set sleeve to back panel
Topstitch armhole
Close side seam short sleeve
Mark right sleeve panel label position
Attach label to right sleeve panel

Step 3 (to be done in China)

14. Join collar rib end
15. Set collar rib
16. Top stitch collar
17. Bind back neck with main label
18. Tack bind end
19. Join facing end, sleeve and hem
20. Set facing to sleeve opening round
21. Hem or topstitch sleeve opening round 22. Set facing to bottom body
23. Hem or topstitch bottom body

ISSUE:

What are the classification and country of origin of the subject merchandise?

CLASSIFICATION:

The applicable subheading for the style S74KL711J pullover will be 6110.20.2069, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pulloversand similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men’s or boys’: Other. The general rate of duty will be 16.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

COUNTRY OF ORIGIN - LAW AND ANALYSIS:

Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995, in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, the country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.

Paragraph (c)(1) states that "The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced." As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable.

Paragraph (c)(2) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section:"

Paragraph (e) in pertinent part states that "The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section":

HTSUS Tariff shift and/or other requirements

6101 – 6117 If the good is not knit to shape and consists of two or more component parts, a change to an assembled good of heading 6101 through 6117 from unassembled components, provided that the change is the result of the good being wholly assembled in a single country, territory or insular possession.

Section 102.21(e) states that the assembly must take place in one country, territory or insular possession. Accordingly, as the pullover is assembled partly in Country A and partly in Country B, Section 102.21(c)(2) is inapplicable.

Section 102.21(c)(3) states that, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) of this section":

(i) If the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit; or

(ii) Except for goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6209.20.5040, 6307.10, 6307.90, and 9404.90, if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled.

As the subject merchandise is neither knit to shape, nor wholly assembled in a single country, Section 102.21 (c)(3) is inapplicable.

Section 102.21 (c)(4) states, "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2) or (3) of this section, the country of origin of the good is the single country, territory or insular possession in which the most important assembly or manufacturing process occurred".

In the case of the subject merchandise, sewing the shoulder seams and the side seams closed constitute the most important assembly process. Accordingly, the country of origin of the pullover is Macau.

HOLDING:

The country of origin of the pullover is Macau.

The garment falls within textile category 338. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise that is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This section states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048.

Sincerely,

Robert B. Swierupski
Director,

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